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Accounting Information and Joint Arrangements

Accounting Information and Joint Arrangements Abstract: The accounting profession has recently issued a standard (AAS19) on production sharing agreements and has signalled impending regulation of accounting for other types of joint arrangements. Here we discuss the nature of joint arrangements and the role that accounting information plays in causing such arrangements to exist, determining their legal form, safeguarding the interests of the contracting parties, and protecting other interested parties likely to be disaffected by the arrangement. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Accounting Information and Joint Arrangements

Accounting & Finance , Volume 26 (1) – May 1, 1986

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References (9)

Publisher
Wiley
Copyright
© 1986 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1986.tb00070.x
Publisher site
See Article on Publisher Site

Abstract

Abstract: The accounting profession has recently issued a standard (AAS19) on production sharing agreements and has signalled impending regulation of accounting for other types of joint arrangements. Here we discuss the nature of joint arrangements and the role that accounting information plays in causing such arrangements to exist, determining their legal form, safeguarding the interests of the contracting parties, and protecting other interested parties likely to be disaffected by the arrangement.

Journal

Accounting & FinanceWiley

Published: May 1, 1986

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